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회사해산에 있어 과세문제에 관한 연구 : 현행법규정에 대한 비판적 검토를 중심으로 : (A) Study on Taxation in the Dissolution of a Corporation
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- Authors
- Advisor
- 이창희
- Issue Date
- 2010
- Publisher
- 서울대학교 대학원
- Keywords
- 해산 ; dissolution ; 청산 ; liquidation ; 청산소득 ; liquidation income ; 의제사업연도 ; deemed taxable year ; 의제배당 ; deemed dividend ; 잉여금 ; surplus ; 주주 ; shareholder ; 이중과세 ; dissolving corporation ; 과세계기 ; double taxation ; taxable event
- Description
- 학위논문(석사) --서울대학교 대학원 :법학과,2010.2.
- Language
- Korean
- URI
- http://dcollection.snu.ac.kr:80/jsp/common/DcLoOrgPer.jsp?sItemId=000000033026
https://hdl.handle.net/10371/65127
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